Guerre Guides d'étude, Notes de cours & Résumés

AQA A-LEVEL FRENCH 76522 Paper 2Guy de Maupassant : Boule de Suif et autres contes de la guerre Either 0 3 . 1 Analysez comment la structure du conte Boule de Suif contribue à son succès. [40 marks] or 0 3 . 2 « Maupassant s’intéresse à des gens ordinaires qui se trouvent dans des situations extraordinaires. » En vous référant à au moins deux contes, expliquez si vous êtes d’accord ou pas avec ce jugement. [40 marks] 0 4 Albert Camus : L’étrange Writing mark scheme ju...

Sujet de grand oral HGGSP complet avec développement en plusieurs parties, introduction et conclusion ENTIEREMENT REDIGE. Cela vous aidera à préparer en toute sérénité votre épreuve du baccalauréat.

Résumé du cours "histoire contemporaine" de l'université de Liège retraçant les événements qui ont changé nos sociétés de 1789 à la veille de la première guerre mondiale.

Chapter 9 Consolidated Financial Statement (IFRS 10) Business combination is achieved by acquisition of stock when an existing company acquires a majority or all of the stock of another existing company. The acquirer records the acquisition by debiting the Investment in Stock account for the consideration given (price paid), which includes cash disbursed, the fair value of other assets given or securities issued. After the acquisition of stock a relationship exist that of parent/subsidiar...

Chapter 14 Process Costing Process costing is a method of cost accumulation that accumulated production costs by department. This system is commonly used by companies that manufactures on a continuous basis only one product or standard products. Problems in process costing are often given in the CPA examination. To pass Practical Accounting 2, candidates must be thoroughly familiar with situations encountered in these problems, typical of which are the following: 1. Preparation of Cost o...

Chapter 13 Job Order Costing Job order costing is a procedure of accumulating the three elements of cost, materials, labor, and overhead by job order. Job order costing problems often appear in the CPA examination. The discussion on this shall be limited to the basic review of the flow of cost under a job order costing. Candidates should have sound knowledge on the following types of problems involving job order costing: 1. Job order costing procedures. 2. Preparation of Statement of Co...

Chapter 4 Installment Sales Installment sales problems have appeared very often in the CPA exam. Therefore, candidates should be familiar with the accounting techniques applicable to this topic. When a sale is made on the installment basis, the buyer usually makes a down payment and promises to pay the balance in regular installments over a specified period of time. Profit on installment sales is recognized only when earned. Although there are several theoretical points at which the profi...

Chapter 7 Home Office and Branch Accounting Companies may increase their volume of sales by establishing sales outlets in various areas. These sales outlets may be a branch or an agency. When a company operates a branch, the branch must maintain accounting records to facilitate its reporting responsibility to the home office. Problems dealing with Home Office and Branch Accounting appear in almost every CPA examination. Candidates should be familiar with the problems involving the followi...

Chapter 1 Partnership Partnership law provides the definition of a partnership. It states that “by the contract of partnership, two or more persons bind themselves to contribute money, property or industry to a common fund with the intentions of dividing the profits among themselves.” In recent years, partnership problems have always been given in every CPA board examination. The five basic types of problems usually encountered involved the following: 1. Formation of a partnership. 2...

Chapter 10 Foreign Currency Transaction and Translation of Foreign Currency Financial Statements Problems in these areas are now appearing more often in the CPA examinations. Candidates therefore should be familiar with the standards of financial accounting and recording foreign currency transactions as well as the translation of the financial statements of foreign entity into the presentation currency (Philippine Peso) for purposes of consolidating them in the financial statements of th...